TaxTMI 
TaxTMI 
2024 (12) TMI 769
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.... on the facts and circumstances of the case and in law, the Appellant respectfully craves leave to prefer an appeal under section 253 of the Income-tax Act, 1961 ('the Act') against the order dated March 28, 2024 passed by the learned Commissioner of Income-tax (Appeals) National Faceless Appeal Centre, Delhi ('referred to as learned CIT(A)') in relation to the appeal filed against the rectified assessment order dated March 31, 2023 passed by the Assistant Commissioner of Income Tax, Circle 25(1), New Delhi ('referred to as learned AO') under section 154 read with section 143(3) the Act on the following grounds which are independent and without prejudice to one another. Ground No. 1: Opportunity of being hea....
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....3) of the Act should be allowed basis the merits of the case. * On the facts and circumstances of the case, the learned CIT(A) has erred by not disposing of the following grounds of appeal filed against the Order passed under section 154 read with section 143(3) of the Act on merits. * On the facts and in the circumstances of the case and in law, the learned AO has erred in making an addition of INR 1,56,80,57,260 to the assessed loss by concluding that the deduction of the said amount under section 35ABB of the Act has been considered twice. * On the facts and in the circumstances of the case and in law, the learned AO has made the subject disallowance without providing any basis or reasoning, thereby such disall....
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.... passed under section 154 r.w.s. 250 of the Income tax Act ('Act') dated July 11, 2024. * On the facts and circumstances of the case, the learned CIT(A) has erred in ignoring the fact that amount of INR 2,77,04,74,906/- has already been allowed to the Assessee in the order passed by his predecessor in order dated September 23, 2020 while disposing the appeal filed against the assessment order passed under section 143(3) of the Act. * On the facts and circumstances of the case, the learned CIT(A) has erred in going beyond the scope of appeal by disallowing the amount of INR 2,77,04,74,906/- which is part of separate appeal and is a part of a separate proceedings all-together and was not part of the appeal pending be....
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....d 23/09/2020, allowed the issue of tax depreciation on telecom spectrum in favour of the Assessee and full depreciation of Rs. 4,23,19,13,876/- was allowed to the Assessee. 3. A separate proceedings u/s 154 of the Act was initialed by the A.O. for Assessment Year 2016-17 alleging that the Assessee has been allowed excess deduction of Rs. 156,80,67,260/- u/s 35ABB of the Act. The A.O. was of the opinion that the Assessee has been allowed the deduction u/s 35ABB of the Act in the assessment order and therefore, deduction of Rs. 156,80,67,260/- already claimed by the Assessee in the income tax return has resulted in excess deduction, accordingly the A.O. passed rectification order u/s 154 r.w. Section 143(3) of the Act on 31/03/2023 by maki....
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....ve. 6. We have heard both the parties and perused the material available on record. The Assessee in the income tax return for Assessment Year 2016-17 made two separate claims i.e. amortization of telecom license u/s 35ABB of the Act of Rs. 156,80,67,260/- and depreciation on right to use telecoms spectrum u/s 32 of the Act of Rs. 423,19,13,876/-. The assessment order came to be passed u/s 143(3) of the Act on 26/12/2018, wherein the A.O. disallowed the amount of Rs. 423,19,13,876/- claimed by the Assessee on the right to use telecom spectrum u/s 32 of the Act on the ground that the Assessee is not entitled for depreciation on such capital expenditure. However, the A.O. allowed the alternative claim of the Assessee of Rs. 2,77,04,74,906/-....
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....ppeal. Accordingly, we allow the Ground No. 3 of the Assessee and delete the addition of Rs. 1,56,80,57,260/- made by the A.O. u/s 154 of the Act r.w. Section 143(3) of the Act which has been confirmed by Ld. CIT(A). 7. The Ld. Assessee's Representative addressing on the additional grounds of Appeal submitted that the Ld. CIT(A) has exercised its jurisdiction beyond the scope of the Appeal by disallowing Rs. 2,77,04,74,906/- which is part of separate appeal proceedings altogether and not the part of the Appeal/lis pending before the Ld. CIT(A), therefore, prayed for allowing the Additional Grounds of appeal of the Assessee. 8. Per contra, though the Ld. Departmental Representative relied on the orders of the Lower Authorities, how....